Caller asks if you need assistance for your Windows machine:
If you go for the temptation, you risk getting malware installed on your machine. Worst thing that can happen, is that you will be cheated and that it requires you to pay for something that you never agreed on.

Now this method of fraud come to the Macworld as well, albeit in a slightly different variation.

Provides assistance to Mac users also now!
A company that calls itself “Speak Support” has apparently not called anyone yet, but through the advertisements of questionable sites offer help for Mac people.

When someone innocent rings and such wonder why their Mac goes so slow today, “engineer” response in arm.

Here is the video on YouTube, showing one trying Tech Support Scam on a Mac:

Distrita wouldn’t recommend anyone doing this. They trick you to goto a website where you download a TeamViewer version which is not from TeamVewers official site. Also, the man from India on the phone is checking everything on your computer. He is even using Terminal to check ping where he states untrue things. Don’t ever attempt doing this. The site where he have to pay, is saying an USA address, but the callers supervisor says that they are in India. Watch the video, learn and see the result of it. Don’t get tricked like this.